Accumulated surplus belongs to the category of net assets, and the main accounting treatment is as follows:
1. At the end of the year, transfer the balance of this year's income distribution to accumulated income, debit or credit this year's income distribution, and credit or debit accumulated income.
2. At the end of the year, transfer the balance of the subject of "free allocation of net assets" to the accumulated surplus, debit or credit the subject of "free allocation of net assets", and credit or debit the accumulated surplus.
3. Turn over the carry-over balance of financial allocation according to regulations, turn over the carry-over funds of non-financial allocation, transfer the carry-over funds of financial allocation to other units, debit the accumulated surplus according to the amount actually turned over, turned over and transferred out, and credit such subjects as "the amount of funds that should be returned by finance", "the amount of funds used in zero-balance account" and "bank deposit".
When transferring funds from other units according to regulations, according to the actual transferred amount, debit subjects such as "zero balance account amount" and "bank deposit" and credit "accumulated surplus".
4. Transfer the balance of the "previous year's earnings adjustment" account to the accumulated earnings, debit or credit the "previous year's earnings adjustment" account, and credit or debit the accumulated earnings.
5, in accordance with the provisions of the use of special funds to purchase fixed assets and intangible assets, according to the cost of fixed assets and intangible assets, debit "fixed assets", "intangible assets" and other subjects, credited to "bank deposits" and other subjects; At the same time, according to the use amount of the special fund, debit the "special fund" account and credit the accumulated surplus.